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Federal taxation in America

Authoritative and readable, this brief survey is a comprehensive historical overview of the U.S. federal tax system. Its coverage ex- tends from the ratification of the Constitution to the present day. Brownlee describes the five principal stages of federal taxation in relation to the crises that led to their adoption—the formation of the republic, the CivilWar,WorldWar I, the Great Depression, and World War II—and discusses the significant modifications during the Reagan presidency. While focusing on federal policy, Brownlee also attends to the related history of state and local taxation | This page intentionally left blank Federal taxation in America Authoritative and readable this brief survey is a comprehensive historical overview of the U.S. federal tax system. Its coverage extends from the ratification of the Constitution to the present day. Brownlee describes the five principal stages of federal taxation in relation to the crises that led to their adoption the formation of the republic the Civil War World War I the Great Depression and World War II and discusses the significant modifications during the Reagan presidency. While focusing on federal policy Brownlee also attends to the related history of state and local taxation. This historical account recognizes the power of democratic forces outside the government the influence of institutions and expertise inside the government and the potency of ideas as an independent creative force that may lend intention to democratic forces governmental deliberations and resulting policies. This democratic-institutionalist interpretation is a novel and major contribution to the history of taxation and public finance. Now in a new edition Brownlee adds a new chapter focusing on the current tax policies of the George W. Bush administration. This discussion is set in a larger analysis of contemporary tax and fiscal issues including war finance Social Security and Medicare. W. Elliot Brownlee is Professor of History at the University of California Santa Barbara. He is author and editor of numerous books including Funding the Modern American State 1941-1995 The Rise and Fall of the Era of Easy Finance Cambridge 1996